Married to a Non Resident Alien

[salmez1990]

I am a U.S. citizen. I married my wife in 2023 who lives overseas and currently have a pending immigration application (never lived in or entered the States). For 2023, i tried filing MFJ but this was not possible without my wife obtaining an ITIN so i opted to file MFS with NRA under spouses ITIN/SSN. I dropped off my Federal and State taxes by certified mail today (April 15, 2024). My question is, should I apply for an ITIN (Form w7) for my wife? If i receive an ITIN for my wife, am i able to amend my 2023 return from MFS to MFJ and if so, will the IRS send me the difference in refund? 

[DavidD66]

You should apply for an ITIN for your wife.  You can file an amended return and change from Married Filing Separate to Married Filing Joint (you can't switch from MFJ to MFS unless you do so before the due date of the return, without extension).  If you file an amended return and change your filing status and it results in less tax you will receive a refund.